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I Information

Court of Auditors

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OPINION No 3/2006

of the Court of Auditors of the European Communities on a proposal for a Council Regulation introducing, on the occasion of the accession of Bulgaria and Romania, special temporary measures for recruitment of officials of the European Communities

(2006/C 273/01)

On 7 June 2006 the Commission submitted to the Council a proposal for a Council Regulation introducing, on the occasion of the accession of Bulgaria and Romania, special temporary measures for recruitment of officials of the European Communities (1).

In a letter received at the Court on 6 July 2006 the Council requested the Court's opinion on this proposal.

The purpose of the proposal is to temporarily derogate, for the recruitment of officials from the new Member States, from the relevant provisions of the Staff Regulations concerning recruitment.

The Court has examined the proposal and issued the present opinion.

THE COURT OF AUDITORS OF THE EUROPEAN COMMUNITIES

Having regard to the Treaty establishing the European Community, and in particular Article 283 thereof,

Having regard to the Commission proposal of 7 June 2006,

Having regard to the Council's request for an opinion on this proposal, received at the Court on 6 July 2006,

HAS ADOPTED THE FOLLOWING OPINION:

The Court has no comments on the Commission's proposal.

This Opinion was adopted by the Court of Auditors in Luxembourg at its meeting of 14 September 2006.

For the Court of Auditors

Hubert WEBER

President

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(1)  COM(2006) 271 final of 6.6.2006.

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OPINION No 4/2006

on the draft Council Regulation amending Regulation (EC, Euratom) No 1605/2002 of 25 June 2002 on the Financial Regulation applicable to the general budget of the European Communities

(pursuant to Article 248(4), second subparagraph, EC)

(2006/C 273/02)

TABLE OF CONTENTS

THE COURT OF AUDITORS OF THE EUROPEAN COMMUNITIES

Having regard to the Treaty establishing the European Community and, in particular Articles 248(4) and 279 thereof,

Having regard to the Treaty establishing the European Atomic Energy Community and, in particular Articles 160C(4) and 183 thereof,

Having regard to Council Regulation (EC, Euratom) No 1605/2002 of 25 June 2002 on the Financial Regulation applicable to the general budget of the European Communities (1) and, in particular Article 184 thereof, which provides for a review of the Regulation every three years,

Having regard to the Court's Opinion No 10/2005 (2) on the draft Council Regulation amending the latter (3),

Having regard to the Court's Opinion No 2/2004 on the ‘single audit’ model (and a proposal for a Community internal control framework) (4),

Having regard to the Court's Opinion No 2/2002 on an amended proposal for a Council Regulation on the Financial Regulation applicable to the general budget of the European Communities (5),

Having regard to a modified Proposal for a Council Regulation amending Regulation (EC, Euratom) No 1605/2002 (6),

Having regard to the Council's request for an opinion on this proposal, which was submitted to the Court of Auditors on 26 June 2006,

HAS ADOPTED THE FOLLOWING OPINION:

INTRODUCTION

EXCEPTIONS TO BUDGETARY PRINCIPLES

PRINCIPLE OF EFFECTIVE AND EFFICIENT INTERNAL CONTROL

METHODS OF IMPLEMENTATION OF THE BUDGET: COMPLIANCE WITH PROVISIONS OF THE FINANCIAL REGULATION

ACCOUNTABILITY OF FINANCIAL ACTORS

Authorising officer

Accounting officer

CONDITIONS FOR SIGNING CONTRACTS AWARDED BY THE COMMUNITY INSTITUTIONS ON THEIR OWN ACCOUNT

GRANTS AND SUBVENTIONS

EXTERNAL ACTIONS

REPORT ON BUDGETARY AND FINANCIAL MANAGEMENT

TIMETABLE FOR THE PRESENTATION AND AUDIT OF THE ACCOUNTS

This Opinion was adopted by the Court of Auditors in Luxembourg at its meeting of 14 September 2006.

For the Court of Auditors

Hubert WEBER

President

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(1)OJ L 248, 16.9.2002. Corrigendum published in OJ L 25, 30.1.2003.

(2)OJ C 13, 18.1.2006.

(3)  COM(2005) 181 final of 3 May 2005.

(4)OJ C 107, 30.4.2004.

(5)OJ C 92, 17.4.2002.

(6)  COM(2006) 213 final of 18 May 2006.

(7)  Directive 2004/18/EC of the European Parliament and of the Council of 31 March 2004 (OJ L 134, 30.4.2004).

(8)  See proposed Articles 3, 30a, 53b, 54, 56 and 60.

(9)  See proposed Articles 3 and 28(a).

(10)  See proposed Articles 53b(2)(d), 53c(3), 53d(3) and 56(1)(f).

(11)  Opinion No 10/2005, paragraphs 19, 20, 22 and 24.

(12)OJ C 203, 25.8.2006.

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ANNEX

Article 60, paragraph 7

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